The Visura Catastale
What is the Visura Catastrale The “visura catastale” (Land Registry Extract)Â is a document issued by the Italian Tax Agency containing information recorded at the Italian Land Registry in relation to real estate – buildings or land – located in Italian national territory. It is possible to search the land registry to find all real […]
Payments on account for small businesses
The Italian Tax Agency has recently published (in Resolution no. 93/E of November 12, 2019) clarification on the remodeling of payments on account for taxpayers small businesses subject to the new rules and taxpayers on the lump sum flat tax regime (regime forfettaria)Â following the issue of Decree no. 124/2019. That decree changed as from […]
Italian Real Estate Purchase Guide
The Italian tax regime applicable to residential real estate can seem confusing. Real estate has always been an attractive source of income for governments around Europe, and Italy is no exception. As real estate is difficult to move about, it presents an easy target for the Exchequer. The current Italian tax regime seeks to differentiate […]